Where an industrial entrepreneur needs to use adjacent non-urban land for the expansion of industrial activities or the establishment of pollution prevention facilities, the expansion plan and the size of the land needed shall be subject to approval by the special municipality or county (city) competent authority, and the competent authority will issue an industrial land certificate for the purposes of land rezoning.
Industries needing expansion of industrial activities as referred to in the preceding Paragraph shall be restricted to low-polluting industries, as defined by the relevant special municipality or county (city) competent authority.
Where expansion of industrial activities is conducted in accordance with the provisions of Paragraph 1, 10% of the total rezoned area shall be set aside for use as green space. The relevant special municipality or county (city) competent authority shall conduct the rezoning of the green space land as national safety use land.
An industrial entrepreneur who wishes to expand industrial activities or establish pollution prevention facilities shall make a monetary contribution prior to the rezoning of the relevant land. The provisions of Paragraph 1, Article 34 shall apply mutatis mutandis to the calculation and payment of the monetary contribution.
With respect to the state-owned land located in an expanded area as referred to in Paragraph 1, the agency responsible for selling the land shall conduct sale or lease of the land without being subject to the restrictions of Article 25 of the Land Act or the laws or regulations governing management of public property promulgated by the relevant local government.
The sale price shall be set according to the price calculation standards for the disposal of ordinary public property.
Where a special municipality or county (city) competent authority reviews an expansion plan, it shall collect a review fee from the applicant.
The regulations governing the criteria for application for expansion plans as referred to in Paragraph 1, the documents needed, the application procedures, the restrictions on the size of land for which application may be made, the criteria for determining whether an industrial activity falls under the category of “low-polluting” industrial activities as referred to in Paragraph 2, the standards for collection of review fees as referred to in the preceding Paragraph, and other relevant matters shall be prescribed by the central competent authority.

An industrial entrepreneur applying for the use of adjacent non-urban land shall complete the utilization of the land in accordance with the approved expansion plan within two years from the day following completion of the rezoning of the utilized land. Until such time as the utilization of the land has been completed, the industrial entrepreneur shall not re-sell, sub-let, create superficies on, or in any other fashion allow another party to use the land, in whole or in part.
If, for reasons, an industrial entrepreneur is unable to complete utilization of the land within the time limit specified in the preceding Paragraph, such industrial entrepreneur may apply to the relevant special municipality or county (city) competent authority for an extension of no more than two years.
If, during the period specified in the preceding two Paragraphs, an industrial entrepreneur uses the land in violation of the approved expansion plan, the relevant special municipality or county (city) competent authority shall order the industrial entrepreneur to correct the situation within a specified time limit. If the industrial entrepreneur fails to correct the situation within the time limit, the special municipality or county (city) competent authority shall revoke the original approval, and shall notify the relevant agencies that the land must be restored to its original zoning designation, and any construction permits or miscellaneous permits already issued for the land must be revoked.
If an industrial entrepreneur fails to complete utilization of the land during the period specified in the preceding two Paragraphs, the relevant special municipality or county (city) competent authority shall revoke the original approval, and shall notify the relevant agencies that the land must be restored to its original zoning designation, and any constructions permits or miscellaneous permits already issued for the land must be revoked.